H.B. No. 272 Summary

• Exempts tampons, panty liners, menstrual cups, sanitary napkins, and similar tangible personal property used for feminine hygiene in connection with the menstrual cycle from Ohio's sales and use tax.

• Adds a new exemption (division B(54)) to section 5739.02 of the Revised Code, which establishes the state's 5.75% sales tax rate and lists existing exemptions.

• Exemption applies to products where the principal purpose is feminine hygiene related to menstruation.

• Amendment becomes effective on the first day of the first month beginning at least thirty days after the bill's enactment date.